https://www.taxtmi.com/caselaws?id=90169 Modvat credit could not be denied merely because the original Bill of Entry was unavailable where the assessee produced an attested photocopy of the Bill of Entry and the original TR-6 challan showing duty payment. The duty payment record cross-referenced the lost Bill of Entry, and the receipt and use of the imported inputs in the factory were undisputed. Applying the principle of substantial compliance, the absence of the original document was not a valid basis to refuse credit when the department was otherwise satisfied about receipt and utilisation of the inputs. en-us Mon, 31 Aug 1998 00:00:00 +0530 Tue, 04 Oct 2011 11:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90169 Modvat credit could not be denied merely because the original Bill of Entry was unavailable where the assessee produced an attested photocopy of the Bill of Entry and the original TR-6 challan showing duty payment. The duty payment record cross-referenced the lost Bill of Entry, and the receipt and use of the imported inputs in the factory were undisputed. Applying the principle of substantial compliance, the absence of the original document was not a valid basis to refuse credit when the department was otherwise satisfied about receipt and utilisation of the inputs. Case-Laws Central Excise Mon, 31 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90169